On March 11, 2021, a message appeared on the website of the Tax Authorities about a change in position regarding the targeted exemption of an internet subscription under the work-related costs scheme. This indicated that the Tax Authorities had abandoned the position that the costs of an employee’s internet subscription can only be specifically exempt from taxation if the employer reimburses all of the costs. This means that as of the date of publication of the notice, employers may also include the costs of a home internet subscription for which the employee must pay a personal contribution due to private use under the targeted exemption of Art. 31a, paragraph 2, part g, LB 1964.
According to the Tax Authorities, the internet subscription must still meet the conditions for necessary facilities.